PENGARUH e-FORM PERPAJAKAN TERHADAP KEPATUHAN WAJIB PAJAK PRIBADI PADA (KPP) SURABAYA SUKOMANUNGGAL

Abstract

Tax is one of state revenue sources which is used for the development of state facilities and financing. In order to have well state development and financing, the government seeks to improve tax revenues by increasing tax compliance. This research aimed to examine effect of perception usage system, perception of usage easiness, and usage attitude on the taxpayer’s. While the research was quantitative. Moreover, the population was personal tax payers which was listed on Pratama Tax Service Office Surabaya, Sukomanunggal. Furthermore, the data collection technique used purposive sampling, in which sample was based on criteria given. In line with, there were 90 respondents as sample with questionnaire as the instrument. In addition, the data analysis technique used multiple linear regressions. The research result concluded perception of usage system didn’t affect the tax compliance. This happened there were too many tax administration system and besides, not all the tax payers got the benefit of e-form system. On the other hand, perception of usage easiness, and usage attitude had significant effect on the taxpayer’s compliance. This happened as the users had positive attitudes in using the e-form system. As consequence, it would create a good correlation between users and the e-form system.
Keyword: e-form, usage, easiness, attitude, tax compliance